The collection consists of letter correspondence among friends, James Neuman and Hiram and Elizabeth A. Tripp. The letters indicate that Hiram Tripp was holding money for Neuman for safekeeping and would purchase tobacco and other supplies regularly to send to Neuman. The letters from Neuman describe the daily life of soldiers, his involvement in the battles leading up to the fall of Atlanta, and his desires and quests for finding tobacco. One letter, dated 21 August 1864, explains how he crossed the skirmish line into rebel territory to trade a bag of coffee for tobacco. He wrote about the encounter with a Confederate soldier with whom he traded. Recognizing the human tragedy of war, Neuman noted how the soldier could have been his brother.

Hiram and Elizabeth Tripp express their concern for Neuman in their letters and describe their difficulties in keeping track of his whereabouts for sending letters, money, and supplies.